https://www.taxtmi.com/caselaws?id=63709 The ITAT Delhi-B noted that its stay power extends to recovery of disputed amounts in appeals pending before it, but it found no support for using that power where the penalty appeals were pending before the first appellate authority. It also observed that the first appellate authority had inherent jurisdiction to stay recovery in matters before it, and the assessee had not sought relief there. On that basis, the Tribunal declined to interfere with the authority seized of the penalty appeals and refused to grant stay of recovery of the penalty demands. en-us Tue, 26 Nov 1991 00:00:00 +0530 Tue, 01 Feb 2011 14:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63709 The ITAT Delhi-B noted that its stay power extends to recovery of disputed amounts in appeals pending before it, but it found no support for using that power where the penalty appeals were pending before the first appellate authority. It also observed that the first appellate authority had inherent jurisdiction to stay recovery in matters before it, and the assessee had not sought relief there. On that basis, the Tribunal declined to interfere with the authority seized of the penalty appeals and refused to grant stay of recovery of the penalty demands. Case-Laws Income Tax Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63709